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    <title>2004 (7) TMI 460 - CESTAT,  BANGALORE</title>
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    <description>Additional grounds may be permitted under Rule 41 of the CESTAT (Procedure) Rules where they arise from the adjudicated order, concern issues already in the proceedings, and do not require fresh evidence. The request here related to redemption fine, penalty, and valuation of imported machinery, all of which were connected to the existing record. On that basis, the miscellaneous application was allowed and the appellants were permitted to raise the additional grounds; the substantive appeal was left for hearing in due course.</description>
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      <description>Additional grounds may be permitted under Rule 41 of the CESTAT (Procedure) Rules where they arise from the adjudicated order, concern issues already in the proceedings, and do not require fresh evidence. The request here related to redemption fine, penalty, and valuation of imported machinery, all of which were connected to the existing record. On that basis, the miscellaneous application was allowed and the appellants were permitted to raise the additional grounds; the substantive appeal was left for hearing in due course.</description>
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